Montana § 76-5-1114 - Determination Of Assessment
Full text of Montana Montana Code Annotated § 76-5-1114 — Determination Of Assessment, with citation guidance and answers to common questions.
§ 76-5-1114. Determination Of Assessment
Determination of assessment. (1) The special assessment shall be: (a) levied against each lot or parcel of land in the benefited area for that portion of the money required which its area bears to the total area of all of the lands to be assessed; or (b) at the option of the governing body of the city, town, or county, as the case may be, based upon the taxable valuation, as stated in the last-completed county assessment roll, of the lots or parcels of land, exclusive of improvements thereon, within said benefited area; in which case each lot or parcel of land to be assessed shall be assessed with that part of the amount of money required which its taxable valuation bears to the total taxable valuation of all of the lands to be assessed. (2) However, where the benefited area lies in more than one county or lies both within a county and also a city or town, the same method of assessment shall be used for each governing body.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 76-5-1114
What does Montana Code Annotated § 76-5-1114 cover?
Section 76-5-1114 ("Determination Of Assessment") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 76-5-1114?
A common citation format is "Montana Code Annotated § 76-5-1114" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 76-5-1114 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.